Carol E. Brown

Artificial neural networks in accounting and finance: modeling issues

This article reviews the literature on artificial neural networks (ANNs) applied to accounting and finance problems and summarizes the ‘suggestions’ from this literature. The first section reviews the basic foundation of ANNs to provide a common basis for further elaboration and suggests criteria that should be used to determine whether the use of an ANN is appropriate. The second section of the paper discusses development of ANN models including: selection of the learning algorithm, choice of the error and transfer functions, specification of the architecture, preparation of the data to match the architecture, and training of the network The final section presents some general guidelines and a brief summary of research progress and open research questions. Copyright

AI on the WWW supply and demand agents

Agent-based systems simplify user access to the many global virtual enterprises now arriving on the world Wide Web. After discussing the role supply and demand agents play in these developments, this article summarizes useful AI information resources they make available. >

Expert systems in public accounting: Current practice and future directions

Abstract The use of expert systems in rapidly pervading the field of accounting. All of the “big six” international accounting firms are either using expert systems in their practices or have systems under development. This paper begins with a taxonomy of the practice areas in which expert systems are now being used. Accounting expert systems currently in use at the big six accounting firms are described. Future directions and concerns for expert systems development by public accounting firms and the accounting profession are discussed.

Opportunities for Artificial Intelligence Development in the Accounting Domain: The Case for Auditing

This paper reviews the nature of accounting and auditing problems and the need for application of artificial intelligence (AI) technologies to the discipline. The discussion includes current accounting issues for which new AI development should be fruitful, particularly auditing and assurance.

Accounting doctoral programs: A multidimensional description

Accounting doctoral programs have been ranked in the past based on publishing productivity and graduate placement. This chapter provides descriptions of accounting doctoral programs on a wider range of characteristics. These results may be particularly useful to doctoral applicants as well as to doctoral program directors, accreditation bodies, and search committees looking to differentiate or benchmark programs. They also provide insight into the current shortage of accounting doctoral graduates and future areas of research. Doctoral programs can be differentiated on more variables than just research productivity and initial placement. Doctoral programs vary widely with respect to the following characteristics: the rate at which doctorates are conferred on women and minorities, the placement of graduates according to Carnegie classification, AACSB accreditation, the highest degree awarded by employing institution (bachelors, masters, doctorate), the extent to which graduates leave the USA, work in industry, are appointed to administrative positions, and hold endowed positions.

Computer-Mediated Peer Review of Student Papers.

Abstract Peer reviews provide a time-honored way to give feedback and evaluate writing, yet few student papers receive this sort of scrutiny. This article examines qualitative and procedural reasons that have limited the use of peer review for student work. It then discusses various computer-mediated approaches for conducting peer reviews and examines how these systems can sidestep the pitfalls of paper-based systems.

Validating heterogeneous and competing knowledge bases using a black-box approach

Abstract This paper provides a framework and case study for the validation of heterogeneous and competing knowledge bases. The framework is a black-box model, based on test data. The case study derives from the domain of financial planning. Section 1 presents an introduction to the paper and some definitions. Section 2 summarizes the application from the financial planning domain. Section 3 provides a framework for validating heterogeneous and competing knowledge bases using a black-box approach. Section 4 discusses the generation of test problems to facilitate the validation of the heterogeneous and competing systems. Section 5 summarizes the systems that are investigated. Section 6 analyzes the results. Section 7 briefly summarizes the paper and discusses the contributions.

Expert systems in accounting education – a literature guide

This paper presents a guide to the research literature on expert systems in accounting education. It contains a comprehensive list of papers detailing a number of different ways in which expert systems have been and/or may be introduced into accounting courses. The papers are presented chronologically, and also summarized into a table classifying them according to categories of expert systems integration. In addition, there is a short bibliography of other papers of relevance to this topic.